Controle de validade do imposto sobre transmissão causa mortis

Abstract

The main objective of this Master's thesis is to proceed an analytical and hermeneutic research of the legal regime of inheritance tax, knowing as imposto sobre transmissão causa mortis e doações (“ITCMD”). After that, it is important to identify the elements that are part of the legal system and are capable to control the own validity of the ITCMD. The low normative density, in line with the incipient academic production regarding the ITCMD, do not correspond to the increasing tax rates in the States, in addition to the constant proposals of tax reforms that, although occasionally, increases the taxation of the heritage. It is important to establish the premise that the legal system is one and it is based on the “power to tax”. From this, it is possible to elucidate the conditions for the exercise of the “power to tax” of the States in relation with the ITCMD, the principles, the immunities, the general rules issued by complementary law, besides the procedural system of inheritance transmission that, invariably, reproduces effects on the form, time and space in which the States can exercise the “power to tax”. The result is in the construction of a strongly interconnected bundle of rules that pass through the normative pyramid, through which the fundamental aspects are clarified. Only in this way is it possible to construct a logical and rational discourse about the validity or invalidity of the ITCMD